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GST Payable on treatment of patients suffering from substance use disorder
Case Law Details
- Case Name
- In re Sanjeevani Psychiatric Clinic (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
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In re Sanjeevani Psychiatric Clinic (GST AAR Rajasthan)
Whether the supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient is exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017?
AAR held that substance use disorder (SUD) is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don’t fall under the definition of health care services so not exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017.
FULL TEXT OF THE ORDER OF AUTH...
